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I.T.A. NO.7912/LB OF 1996 versus I.T.A. NO.7912/LB OF 1996


Section 129, 66A, 62 and 59 (b) Appeal of Appellate Additional Commissioner's jurisdiction order under section 62 of Income Tax Ordinance 1979, cancellation of order approved under Section 59 (b) of Income Tax Ordinance 1979 As a result. The appellate authority ruled on the application of section 66A of the Income Tax Ordinance, 1979, and reaffirmed the original order restoration to the First Appellate Authority, a matter for raising the issue of review jurisdiction under section 66A of the Income Tax Ordinance. Was not an option Following the order under section 62 of the Income Tax Ordinance, 1979, its operation in 1979 was illegal and its verification was illegal. The original order under section 59 (b) by inspection was approved by the diagnostic officer. Additional Commissioner, First Appellate Authority, could only collect the income fixed by the Assessing Officer Counsel, equivalent to finalizing the assessment under Section 62 of the Income Tax Ordinance, 1979 and Inspector of Commissioner under Section 66A of the First Appellate Authority Income Tax Ordinance. Can't examine the merits of the jurisdiction of the review; the observations made in the results of 1979 were ignored by the Appellate Tribunal by the First Appellate Authority regarding the jurisdiction of the review by the Additional Commissioner inspecting it under section 66A.

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